\begin{table}[htbp]\centering
\def\sym#1{\ifmmode^{#1}\else\(^{#1}\)\fi}
\caption{SUEST Regression Results: Debt Level Estimation Pre vs Post 2020}
\begin{tabular}{l*{2}{D{.}{.}{-1}}}
\hline\hline
                &\multicolumn{1}{c}{(1)}&\multicolumn{1}{c}{(2)}\\
                &\multicolumn{1}{c}{Pre}&\multicolumn{1}{c}{Post}\\
\hline
Year            &    2.820\sym{***}&   -7.117         \\
                &  (0.517)         &  (7.089)         \\
Constant        &  -5579.1\sym{***}&  14477.9         \\
                & (1038.7)         &(14330.4)         \\
\hline
Observations    &      342         &       77         \\
\hline\hline
\multicolumn{3}{l}{\footnotesize Standard errors in parentheses}\\
\multicolumn{3}{l}{\footnotesize \sym{*} \(p<0.10\), \sym{**} \(p<0.05\), \sym{***} \(p<0.01\)}\\
\end{tabular}
\end{table}
